September 30, 20231 Unadjusted Trial Balance Adjustments Account Dr. Ce. Dr. Cash. Accounts receivable Repair supplies Prepaid rent Office furniture. $ 5,400 10,600 1,900 13,400 22,520 Accounts payable Notes payable Eli Arrow, capital Eli Arrow, withdrawals Hospitality revenues Salaries expense Wages expense 7,400 19,200 66,978 4,400 122,000 141,000 16,358 Totals $ 215,578 $ 215,578 Adjusted Trial Balance Cr. Dr. Cr. Additional information available for the month ended September 30, 2023: a. Interest of $144 had accrued on the notes payable for the month of September. b. The office furniture was acquired on September 1, 2023, and has an estimated four-year life. The furniture will be sold for about $1,400 at the end of its four-year life. c. A count of the Repair Supplies revealed a balance on hand of $640. d. A review of the Prepaid Rent account showed that $11,000 had been used during September. e. Accrued wages of $2,500 had not been recorded at month-end. f. The September Internet bill for $110 had been received and must be paid by October 14. g. Accrued revenues of $5.600 were not recorded at September 30.